Excise, VAT & CST Case Laws, CENVAT Rulings & Updates | Taxrealtime

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GSTAT has extended relaxed and simplified appeal filing procedures on the portal till 31 December 20... Himachal Pradesh High Court: Once either Central or State GST authority initiates adjudicatory proce... Jammu & Kashmir and Ladakh High Court: While the petitioner claimed hospitalization of his father, t... Bombay High Court - Corporate guarantee issued by a parent company to its subsidiaries without recei...

Excise / VAT / CST

Excise – Cestat Ahmedabad: Wherever clearance are partly to assessee’s own unit or captive consumption and partly on sale basis, the transaction value of the sale of the goods to the unrelated person shall be applicable...

Excise - Ahmedabad Cestat: Appellant Company is eligible for exemption Notification in respect of clearances made to institutional consumer or industrial consumers - However, benefit is not allowed to Appellant on cleara...

Excise - New Delhi Cestat: Input service credit distributed by the Principal Manufacturer as an ISD to Contract Manufacturing Unit (‘CMU Appellant’) working on job-work basis cannot be denied, even when CMU is not a ma...

Excise – Cestat New Delhi: Reversal of Cenvat on transfer of capital goods under provisions of Rule 3(5A) is not required as there is no physical movement of goods – Appeal allowed [Order attached]

Excise – Cestat Mumbai : Welding electrode are classifiable under capital goods as per the explanation in Rule 57Q of Central Excise Rules, 1994 not to be classified under consumable hence eligible for MODVAT credit – Ap...

Excise – Cestat Ahmedabad: By issuing subsequent cause notice it is clear that the facts were already in knowledge of the department, also the assessment was provisional, hence penalty under extended period is not invoka...

Excise – Cestat Ahmedabad: Remission of Excise Duty can be availed on goods destroyed in fire accident if precaution measures are taken – Required to reverse Inputs - Appeal allowed [Order attached]

Excise - Cestat Ahmedabad: Appellant is entitled for remission of duty in respect of final product lost or destroyed in fire incident – Cenvat is required to be reverse in respect of the inputs, if any availed, contained...

Excise – Cestat Ahmedabad: Application for remission of duty cannot be rejected on the ground that excise duty was claimed by Appellant from the Insurance Company, when the settlement was made without payment of excise d...

Excise – Cestat Ahmedabad: When credit so availed is subsequently reversed, the situation would be as if no credit was ever availed - Appellant is eligible for exemption under Notification when they have reversed 6% of t...

Excise- New Delhi Appellate Tribunal: Issue of wrongful utilization of EC and SHEC against Excise duty – Held that had the appellant not utilized the Cenvat credit of EC & SHEC for payment of output tax/duty in December...

Excise – Cestat Ahmedabad: Cenvat allowed on inadvertent payment of Service tax as recipient of service – There is no specific condition in the Cenvat Credit Rules that Cenvat credit can be allowed only when Service tax...

Excise – Cestat Ahmedabad: In case of partnership firm separate penalty on the partner cannot be imposed, as held by the Hon’ble jurisdictional High Court of Gujarat – Appeal allowed [Order attached]

Excise – Cestat Chennai: Input used in the co-generation plant for generation of Electricity sold outside are eligible for Cenvat credit – Cenvat used for manufacture of exempted goods viz. Ethyl Alcohol is not eligible...

Excise – Cestat Mumbai: CENVAT Credit balance against payment of CVD and SAD that could not be carried forward to the Appellant’s account on the appointed date, is eligible for refund in cash - Appellant is also otherwis...

Excise – Cestat Ahmedabad: Cenvat is entitled on inputs and packaging materials when tested for quality purpose and were destroyed/disposed off; no Excise duty is payable on goods cleared from factory on non-returnable c...

Excise – Supreme Court: Question of validity of Budgetary Support Policy introduced under GST regime which reduces of benefit of area based exemption to 58% from 100% - Held that states should consider to correspondingly...

Excise – Cestat Kolkata: Cenvat credit can be availed on raw materials used to prepare bulk explosive including storage tanks and special vehicles – Appeal allowed [Order attached]

Excise – Cestat Mumbai: Refund of Cenvat Credit of inputs are allowed to Reliance on inadvertent reversal of credit under Rule 6 on impression that ‘Liquefied petroleum gas (LPG)’ is exempted goods [Order attached]

Excise - Cestat Kolkata: Order cannot be passed on an issue, the allegation of which were not made in the SCN - The proceedings have traveled clearly beyond the scope of SCN which cannot be legally sustained [Order attac...

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